Section 206.14 - Nonbusiness income, nonresident and nonresident estate or trust; definitions(1) "Nonbusiness income" means all income other than business income.(2) "Nonresident" means any individual who is not a resident.(3) "Nonresident estate or trust" means any estate or trust not included in the definition of a resident estate or trust.1967, Act 281, Eff. 10/1/1967 .